Annual Report 2007

Annual Report 2007 年報 89 3. Significant Accounting Policies (Continued) Financial instruments (Continued) Financial liability and equity Financial liabilities and equity instruments issued by a group entity are classified according to the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the Group after deducting all of its liabilities. The Group’s financial liabilities are classified as other financial liabilities. Effective interest method The effective interest method is a method of calculating the amortised cost of a financial liability and of allocating interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments through the expected life of the financial liability, or, where appropriate, a shorter period. Other financial liabilities Other financial liabilities, including trade and other payables, dividends payable and amounts due to related parties, are subsequently measured at amortised cost, using the effective interest method. Equity instruments Equity instruments issued by the Company are recorded at the proceeds received, net of direct issue costs. Derecognition Financial assets are derecognised when the rights to receive cash flows from the assets expire or, the financial assets are transferred and the Group has transferred substantially all the risks and rewards of ownership of the financial assets. On derecognition of a financial asset, the difference between the asset’s carrying amount and the sum of the consideration received and receivable and the cumulative gain or loss that had been recognised directly in equity is recognised in profit or loss. For financial liabilities, they are derecognised when the obligation specified in the relevant contract is discharged, cancelled or expired. The difference between the carrying amount of the financial liability derecognised and the consideration paid and payable is recognised in profit or loss. 3. 主要會計政策（續） 金融工具（續） 金融負債及股本 由集團公司發行之金融負債及股本工具 按所訂立合約安排之內容以及金融負債 及股本工具之定義而分類。股本工具為 可證明於本集團資產內存在剩餘權益（經 扣除其所有負債）之任何合約。本集團金 融負債分類為其他金融負債。 實際利息法 實際利息法為計算金融負債之攤銷成本 以及於相關期間內分配利息開支之方 法。實際利率指於金融資產之預計可用 年期內或（倘適用）較短期間內準確折算 估計未來現金付款的利率。 其他金融負債 其他金融負債（包括貿易及其他應付款 項、應付股息以及應付關連人士款項）其 後採用實際利率法按攤銷成本計量。 股本工具 本公司發行之股本工具乃按已收取之所 得款項減直接發行成本入賬。 取消確認 金融資產於自資產收取現金流量權利屆 滿或金融資產已獲轉讓且本集團已轉讓 金融資產所有權絕大部分風險及回報 時，取消確認。取消確認金融資產時， 資產賬面值與已收及應收代價總額加已 於權益直接確認之累計收益或虧損間的 差額，於損益確認。 金融負債於有關合約所訂明責任解除、 註銷或屆滿時取消確認。所取消金融負 債賬面值與已付及應付代價間的差額， 於損益確認。